Van Biesen - Everaert: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
Van Biesen - Everaert
NACE 46.839, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.0m
2024 · €1.2m-€216,118
Equity
€13.4m
2024 · €12.4m+€1.0m
Cash
€2.2m
2024 · €1.6m+€544,728
Balance sheet total
€13.9m
2024 · €12.7m+€1.2m
Largest movements
Assets
- Current investments +€836,255
up €836,255 (+13.6%), from €6.1m to €7.0m
- Cash +€544,728
up €544,728 (+33.3%), from €1.6m to €2.2m
mainly Net result for the year (+€1.0m) and Depreciation (+€249,710)
Equity and liabilities
- Profit (loss) carried forward +€1.0m
up €1.0m (+129%), from €779,293 to €1.8m
- Trade debts +€231,061
up €231,061 (+227%), from €101,964 to €333,025
Income statement
- Financial income -€312,365
down €312,365 (-64.3%), from €485,964 to €173,599
- Turnover +€256,116
up €256,116 (+1.9%), from €13.5m to €13.7m
- Services and other goods +€211,101
up €211,101 (+28.1%), from €750,450 to €961,551
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€1.2m
Turnover
+€256,116
Other operating income
+€9,536
Goods and materials
+€9,085
Services and other goods
-€211,101
Staff costs
+€29,874
Depreciation
+€30,673
Write-downs
+€65,406
Other operating charges
-€10,273
Other operating items
-€18,331
Financial income
-€312,365
Financial charges
-€20,864
Taxes
-€43,874
Result 2025
€1.0m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€1.5m
Investment
-€960,341
Financing
-€34,895
Cash 2024
€1.6m
From operations (derived)
+€1.5m
Net result for the year
+€1.0m
Depreciation
+€249,710
Stocks and contracts
-€46,739
Receivables within one year
+€117,616
Deferred charges and accrued income
-€2,685
Trade debts
+€231,061
Tax, wage and social debts
-€10,042
Other debts
-€3,016
Investment (derived)
-€960,341
Investment in fixed assets (net)
-€124,086
Current investments
-€836,255
Financing
-€34,895
Current portion of long-term debt
-€34,895
Cash 2025
€2.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,715,564 | €13,902,731 | +€1.2m | +9.3% |
| Fixed assets | 21/28 | €989,753 | €864,129 | -€125,624 | -12.7% |
| Tangible fixed assets | 22/27 | €989,753 | €864,129 | -€125,624 | -12.7% |
| Land and buildings | 22 | €601,737 | €538,101 | -€63,636 | -10.6% |
| Plant, machinery and equipment | 23 | €67,031 | €79,842 | +€12,811 | +19.1% |
| Furniture and vehicles | 24 | €320,985 | €246,186 | -€74,799 | -23.3% |
| Current assets | 29/58 | €11,725,811 | €13,038,602 | +€1.3m | +11.2% |
| Stocks and contracts in progress | 3 | €2,215,269 | €2,262,008 | +€46,739 | +2.1% |
| Stocks | 30/36 | €2,215,269 | €2,262,008 | +€46,739 | +2.1% |
| Goods purchased for resale | 34 | €2,215,269 | €2,262,008 | +€46,739 | +2.1% |
| Amounts receivable within one year | 40/41 | €1,729,234 | €1,611,618 | -€117,616 | -6.8% |
| Trade receivables | 40 | €1,580,339 | €1,486,521 | -€93,818 | -5.9% |
| Other amounts receivable | 41 | €148,895 | €125,097 | -€23,798 | -16.0% |
| Current investments | 50/53 | €6,136,169 | €6,972,424 | +€836,255 | +13.6% |
| Other investments | 51/53 | €6,136,169 | €6,972,424 | +€836,255 | +13.6% |
| Cash at bank and in hand | 54/58 | €1,637,800 | €2,182,528 | +€544,728 | +33.3% |
| Deferred charges and accrued income | 490/1 | €7,339 | €10,024 | +€2,685 | +36.6% |
| Total equity and liabilities | 10/49 | €12,715,564 | €13,902,731 | +€1.2m | +9.3% |
| Equity | 10/15 | €12,366,530 | €13,370,589 | +€1.0m | +8.1% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €11,556,250 | €11,556,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €11,500,000 | €11,500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €779,293 | €1,783,352 | +€1.0m | +129% |
| Amounts payable | 17/49 | €349,034 | €532,142 | +€183,108 | +52.5% |
| Amounts payable within one year | 42/48 | €349,034 | €532,142 | +€183,108 | +52.5% |
| Current portion of amounts payable after more than one year | 42 | €34,895 | - | -€34,895 | |
| Trade debts | 44 | €101,964 | €333,025 | +€231,061 | +227% |
| Suppliers | 440/4 | €101,964 | €333,025 | +€231,061 | +227% |
| Taxes, remuneration and social security | 45 | €179,772 | €169,730 | -€10,042 | -5.6% |
| Taxes | 450/3 | €104,814 | €86,687 | -€18,127 | -17.3% |
| Remuneration and social security | 454/9 | €74,958 | €83,043 | +€8,085 | +10.8% |
| Other amounts payable | 47/48 | €32,403 | €29,387 | -€3,016 | -9.3% |
| Operating income | 70/76A | €13,567,172 | €13,814,493 | +€247,321 | +1.8% |
| Turnover | 70 | €13,469,286 | €13,725,402 | +€256,116 | +1.9% |
| Other operating income | 74 | €76,755 | €86,291 | +€9,536 | +12.4% |
| Non-recurring operating income | 76A | €21,131 | €2,800 | -€18,331 | -86.7% |
| Operating charges | 60/66A | €12,523,635 | €12,609,971 | +€86,336 | +0.7% |
| Goods for resale, raw materials and consumables | 60 | €10,792,173 | €10,783,088 | -€9,085 | -0.1% |
| Purchases | 600/8 | €10,683,133 | €10,829,827 | +€146,694 | +1.4% |
| Change in stocks: decrease (increase) | 609 | €109,040 | -€46,739 | -€155,779 | |
| Services and other goods | 61 | €750,450 | €961,551 | +€211,101 | +28.1% |
| Remuneration, social security and pensions | 62 | €618,067 | €588,193 | -€29,874 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €280,383 | €249,710 | -€30,673 | -10.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €67,663 | €2,257 | -€65,406 | -96.7% |
| Other operating charges | 640/8 | €14,899 | €25,172 | +€10,273 | +69.0% |
| Operating profit (loss) | 9901 | €1,043,537 | €1,204,522 | +€160,985 | +15.4% |
| Financial income | 75/76B | €485,964 | €173,599 | -€312,365 | -64.3% |
| Recurring financial income | 75 | €485,964 | €173,599 | -€312,365 | -64.3% |
| Income from current assets | 751 | €126,132 | €159,773 | +€33,641 | +26.7% |
| Other financial income | 752/9 | €359,832 | €13,826 | -€346,006 | -96.2% |
| Financial charges | 65/66B | €6,677 | €27,541 | +€20,864 | +312% |
| Recurring financial charges | 65 | €6,677 | €27,541 | +€20,864 | +312% |
| Debt charges | 650 | €2,516 | €432 | -€2,084 | -82.8% |
| Other financial charges | 652/9 | €4,161 | €27,109 | +€22,948 | +552% |
| Profit (loss) for the period before taxes | 9903 | €1,522,824 | €1,350,580 | -€172,244 | -11.3% |
| Income taxes | 67/77 | €302,647 | €346,521 | +€43,874 | +14.5% |
| Taxes | 670/3 | €311,679 | €346,521 | +€34,842 | +11.2% |
| Tax adjustments and reversals of tax provisions | 77 | €9,032 | - | -€9,032 | |
| Profit (loss) for the period | 9904 | €1,220,177 | €1,004,059 | -€216,118 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,220,177 | €1,004,059 | -€216,118 | -17.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.